usd 246 – northeast finance/budget/budget...usd# 246 summary of total expenditures by function...

USD 246 – Northeast

i

• Budget General Information (characteristics of district)

• Supplemental Information for Tables in Summary of Expenditures

• KSDE Website Information Available

• Summary of Expenditures (Sumexpen.xlsx)

1

2014-15 Budget General Information USD #: 246

Introduction

Northeast-Arma is a small district of approximately 500 students located 6 miles north of Pittsburg, Kansas, on Highway 69. Our district is made up of the communities of Arma, Franklin, Mulberry, and Arcadia. We are primarily a bedroom district for both Pittsburg and Fort Scott with some farming industry.

Board Members Travis Allen, President Henry Ashbacher Chris Bualle 116 N. Lincoln 803 S. Broadway P.O. Box 308 Mulberry, KS 66756 Franklin, KS 66735 Arma, KS 66712 Bonnie Hines Denise Richard Janet Zornes 502 S. Ohio P.O. Box 224 511 S. 4th Street Arcadia, KS 66711 Arma, KS 66712 Arma, KS 66712 Jeremy Allen P.O. Box 346 Arma, KS 66712

Key Staff Superintendent: Greg Gorman [email protected] Board Clerk: Tiffany Forester [email protected] High School Principal: Jason Clemensen [email protected] High School Athletic Director: Piper Richardson [email protected] Elementary/Junior High Principal: Terry Cleland [email protected] Elementary/Junior High Asst. Principal & AD: Matt Harris [email protected]

The District’s Accomplishments and Challenges Accomplishments: Our free and reduced lunch population is over 70% but our graduation rate is over 90% and many of our students go on to some sort of post high school training. Our scores at the Elementary/Junior High have historically been high. Our district has made a quick transition to making our staff and students prepared for the 21st Century with technology. We will have a 1:1 initiative in grades 4-12 with the use of Samsung Chromebooks. Challenges: We are like most small districts and face declining enrollment, which of course affects our funding. We would like to make our salary schedule favorable to the surrounding districts, but it is becoming more difficult as we face budget cuts, but will provide for our staff the best we can. We are somewhat limited in our Junior High and High School in course offerings and electives.

2

Supplemental Information for the Following Tables 1. Summary of Total Expenditures by Function (All Funds) 2. Summary of General Fund Expenditures by Function 3. Summary of Supplemental General Fund Expenditures by Function 4. Summary of General and Supplemental General Fund Expenditures by Function 5. Summary of Special Education Fund by Function 6. Instruction Expenditures (1000) 7. Student Support Expenditures (2100)

8. Instructional Support Expenditures (2200) 9. General Administration Expenditures (2300) 10. School Administration Expenditures (2400)

11. Central Services Expenditures (2500) 12. Operations and Maintenance Expenditures (2600)

13. Transportation Expenditures (2700) 14. Other Support Services Expenditures (2900)

15. Food Service Expenditures (3100)

16. Community Services Operations (3300) 17. Capital Improvements (4000) 18. Debt Services (5100)

19. Miscellaneous Information – Transfers (5200) 20. Miscellaneous Information Unencumbered Cash Balance by Fund 21. Reserve Funds Unencumbered Cash Balance 22. Other Information – Enrollment Information 23. Miscellaneous Information Mill Rates by Fund 24. Other Information – Assessed Valuation and Bonded Indebtedness Note: The FTE (full time equivalency) used in this report to calculate the “Amount Per Pupil” is defined as following: Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment and kindergarten students attending full time.

3

KSDE Website Information Available K-12 Statistics (Building, District or State Totals) http://svapp15586.ksde.org/k12/k12.aspx

• Attendance / Enrollment Reports • Staff Reports • Graduates / Dropouts Reports • Crime / Violence Reports

School Finance Reports and Publications http://www.ksde.org/Agency/FiscalandAdministrativeServices/SchoolFinance/ReportsandPublications.aspx

• Assessed Valuation • Cash Balances • Headcount Enrollment • Mill Levies • Personnel (Certified/Non-Certified) • Salary Reports

Kansas Building Report Card http://svapp15586.ksde.org/rcard/

• Attendance Rate • Graduation Rate • Dropout Rate • School Violence • Assessments

o Reading o Mathematics o Writing

• Graduates Passing Adv. Science Courses • Graduates Passing Adv. Math Courses

http://svapp15586.ksde.org/k12/k12.aspx

http://www.ksde.org/Agency/FiscalandAdministrativeServices/SchoolFinance/ReportsandPublications.aspx

http://svapp15586.ksde.org/rcard/

USD# 246

Summary of Total Expenditures By Function (All Funds)

% % % % %

2012-2013 of 2013-2014 of inc/ 2014-2015 of inc/

Actual Tot Actual Tot dec Budget Tot dec

Instruction 3,904,761 57% 3,856,671 57% -1% 4,185,507 55% 9%

Student Support Services 169,323 2% 158,456 2% -6% 166,118 2% 5%

Instructional Support Services 277,730 4% 286,133 4% 3% 312,333 4% 9%

Administration & Support 670,835 10% 677,044 10% 1% 706,165 9% 4%

Operations & Maintenance 617,004 9% 590,228 9% -4% 631,760 8% 7%

Transportation 347,363 5% 377,048 6% 9% 478,161 6% 27%

Food Services 447,908 7% 423,357 6% -5% 476,500 6% 13%

Capital Improvements 41,652 1% 46,713 1% 12% 350,000 5% 649%

Debt Services 336,361 5% 337,668 5% 0% 340,118 4% 1%

Other Costs 0 0% 0 0% 0% 0 0% 0%

Total Expenditures* 6,812,937 100% 6,753,318 100% -1% 7,646,662 100% 13%

Amount per Pupil $13,967 $13,867 -1% $15,766 14%

Current Expenditures** 6,294,483 100% 6,211,536 100% -1% 6,571,544 100% 6%

Amount per Pupil $12,904 $12,755 -1% $13,550 6%

Instruction*** (Total Expenditures) 3,823,861 56% 3,837,479 57% 1% 4,035,507 53% -4%

Instruction*** (Current Expenditures) 3,823,861 61% 3,837,479 62% 1% 4,035,507 61% -1%

Note: Percentages on charts are within +-1% due to rounding used. Pie graph percentages may differ from charts for this reason also.

Further definition of what goes into each category:

Instruction - 1000 Transportation - 2700

Student Support Services - 2100 Food Service - 3100

Instructional Support Services - 2200 Other Costs - 2900 and 3300

Administration & Support - 2300, 2400 and 2500 Capital Improvements - 4000

Operations & Maintenance - 2600 Debt Services - 5100

Transfers - 5200

Percent of Expenditures

* The funds that are included in the categories above are: General, Supplemental General, Bilingual Education, At Risk(4yr Old), At Risk(K-12), Virtual Education, Capital

Outlay, Driver Education, Extraordinary School Program, Summer School, Special Education, Vocational Education, Professional Development, Bond & Interest #1, Bond &

Interest #2, No-Fund Warrant, Special Assessment, Parent Education, School Retirement, Student Materials Revolving & Textbook Rental, Tuition Reimbursement,

Gifts/Grants, KPERS Special Retirement Contribution, Contingency, Special Liability Expense, Federal Funds, Adult Education, Adult Supplemental Education, Activity Fund

and Special Education Coop Fund.

*** Instruction excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63)

** Current Spending excludes Capital Outlay and Bond Debt expenditures (Code 16, Code 62, Code 63)

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

3,000,000

3,500,000

4,000,000

4,500,0004,185,507

166,118 312,333 706,165 631,760 478,161 476,500 350,000 340,118

0

Summary of Total Expenditures by Function (All Funds)

2012-2013

2013-2014

2014-2015

Instruction 55%

Student Support Services 2%

Instructional Support 4%

Administration & Support 9%

Operations & Maintenance 8%

Transportation 6%

Food Services 6%

Capital Improvements 5%

Debt Services 5% Other Costs

0%

2014-15 Summary of Total Expenditures by Function

Instruction

Student Support Services

Instructional Support

Administration & Support

Operations & Maintenance

Transportation

Food Services

Capital Improvements

Debt Services

Other Costs

9/17/2014 3:09 PM Sumexpen.xlsx Page 1 of 30

USD# 246

Summary of General Fund Expenditures

by Function

% % % % %

2012-2013 of 2013-2014 of inc/ 2014-2015 of inc/


Instruction 1,872,801 57% 1,846,038 57% -1% 1,865,097 56% 1%

Student Support 156,400 5% 146,169 4% -7% 150,500 5% 3%

Instructional Support 159,898 5% 168,096 5% 5% 174,250 5% 4%



Transportation 192,965 6% 178,698 5% -7% 186,850 6% 5%

Capital Improvements 0 0% 0 0% 0% 0 0% 0%

Other Costs 0 0% 0 0% 0% 0 0% 0%

Total Expenditures 3,314,285 100% 3,261,815 100% -2% 3,322,697 100% 2%

Amount per Pupil $6,794 $6,698 -1% $6,851 2%

The Summary of General Fund Expenditures chart information comes from pages 6-13 and only uses the 'General Fund' line items.

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000

1,600,000

1,800,000

2,000,000

Instruction StudentSupport

InstructionalSupport

Administration& Support

Operations &Maintenance

Transportation CapitalImprovements

Other Costs

1,865,097

150,500 174,250

659,000

287,000

186,850

0 0

Summary of General Fund Expenditures

2012-2013

2013-2014

2014-2015

Instruction 56%

Student Support 4%




Transportation 6%


Other Costs 0%

2014-15 Summary of General Fund Expenditures by Function

Instruction

Student Support




Transportation


Other Costs


USD# 246

Summary of Supplemental General Fund Expenditures

by Function

% % % % %

2012-2013 of 2013-2014 of inc/ 2014-2015 of inc/


Instruction 175,735 33% 217,812 40% 24% 210,000 39% -4%

Student Support 0 0% 0 0% 0% 0 0% 0%

Instructional Support 96,276 18% 100,326 18% 4% 90,784 17% -10%

Administration & Support 0 0% 34 0% 0% 0 0% -100%


Transportation 0 0% 0 0% 0% 0 0% 0%


Other Costs 0 0% 0 0% 0% 0 0% 0%

Total Expenditures 533,726 100% 544,254 100% 2% 540,784 100% -1%

Amount per Pupil $1,094 $1,118 2% $1,115 0%

The Summary of Supplemental General Fund Expenditures chart information comes from pages 6-13 and only uses the 'Supplemental

General Fund' line items.

0

50,000

100,000

150,000

200,000

250,000

300,000






Other Costs

210,000

0

90,784

0

240,000

0 0 0

Summary of Supplemental General Expenditures by Function

2012-2013

2013-2014

2014-2015

Instruction 39%



44%

2014-15 Summary of Supplemental General Fund Expenditures by Function

Instruction

Student Support




Transportation


Other Costs


USD# 246

Summary of General and Supplemental General Fund

Expenditures by Function

% % % % %

2012-2013 of 2013-2014 of inc/ 2014-2015 of inc/


Instruction 2,048,536 53% 2,063,850 54% 1% 2,075,097 54% 1%

Student Support 156,400 4% 146,169 4% -7% 150,500 4% 3%

Instructional Support 256,174 7% 268,422 7% 5% 265,034 7% -1%



Transportation 192,965 5% 178,698 5% -7% 186,850 5% 5%


Other Costs 0 0% 0 0% 0% 0 0% 0%

Total Expenditures 3,848,011 100% 3,806,069 100% -1% 3,863,481 100% 2%

Amount per Pupil $7,889 $7,815 -1% $7,966 2%

The Summary of General and Supplemental General Fund Expenditures chart information comes from pages 6-13 and adds together

the 'General Fund' and 'Supplemental General Fund' line items.

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000






Other Costs

2,0

48

,53

6

15

6,4

00

25

6,1

74

63

2,3

71

56

1,5

65

19

2,9

65

0

0

2,0

63

,85

0

14

6,1

69

26

8,4

22

63

6,9

06

51

2,0

24

17

8,6

98

0

0

2,0

75

,09

7

15

0,5

00

26

5,0

34

65

9,0

00

52

7,0

00

18

6,8

50

0

0

Summary of General and Supplemental General Fund Expenditures by Function

2012-2013

2013-2014

2014-2015

Instruction 54%

Student Support 4%




Transportation 5%


Other Costs 0%

2014-15 Summary of General and Supplemental General Fund Expenditures by Function

Instruction

Student Support




Transportation


Other Costs


USD# 246

Summary of Special Education Fund

by Function

% % % % %

2012-2013 of 2013-2014 of inc/ 2014-2015 of inc/


Instruction 606,090 85% 606,309 88% 0% 728,647 86% 20%

Student Support 0 0% 0 0% 0% 0 0% 0%

Instructional Support 1,242 0% 395 0% -68% 5,000 1% 1166%

Administraton & Support 0 0% 0 0% 0% 0 0% 0%

Operations & Maintenance 0 0% 0 0% 0% 0 0% 0%

Transportation 104,273 15% 81,051 12% -22% 114,200 13% 41%


Other Costs 0 0% 0 0% 0% 0 0% 0%

Total Expenditures 711,605 100% 687,755 100% -3% 847,847 100% 23%

Amount per Pupil $1,459 $1,412 -3% $1,748 24%

The Summary of Special Education Fund Expenditures chart information comes from pages 6-13 and only uses the 'Special Education Fund'

line items. (Total expenditures excludes Special Ed Coop Fund because it would include expenditures for all schools participating in the Coop.)

0

100,000

200,000

300,000

400,000

500,000

600,000

700,000

800,000



Administraton& Support



Other Costs

60

6,0

90

0 1,2

42

0

0

10

4,2

73

0

0

60

6,3

09

0 39

5

0

0

81

,05

1

0

0

72

8,6

47

0 5,0

00

0

0

11

4,2

00

0

0

Summary of Special Education Fund Expenditures by Function

2012-2013

2013-2014

2014-2015

Instruction 86%

Student Support 0%


Administraton & Support

0% Operations & Maintenance

0% Transportation

13%


Other Costs 0%

2014-15 Summary of Special Education Fund by Function

Instruction

Student Support


Administraton & Support


Transportation


Other Costs


USD# 246

Instruction Expenditures (1000)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/

Actual Actual dec Budget dec

General 1,872,801 1,846,038 -1% 1,865,097 1%

Federal Funds 254,270 202,630 -20% 199,749 -1%

Supplemental General 175,735 217,812 24% 210,000 -4%

At Risk (4yr Old) 32,601 32,744 0% 35,000 7%

At Risk (K-12) 656,238 677,913 3% 712,500 5%

Bilingual Education 0 0 0% 0 0%

Virtual Education 0 0 0% 0 0%

Capital Outlay 80,900 19,192 -76% 150,000 682%

Driver Education 5,070 118 -98% 12,400 10408%

Declining Enrollment 0 0 0% 0 0%

Extraordinary School Program 0 0 0% 0 0%

Food Service 0 0 0% 0 0%

Professional Development 0 0 0% 0 0%

Parent Education Program 0 0 0% 0 0%

Summer School 0 0 0% 0 0%

Special Education 606,090 606,309 0% 728,647 20%

Cost of Living 0 0 0% 0 0%

Vocational Education 1,674 3,149 88% 11,016 250%

Gifts/Grants 0 0 0% 0 0%

Special Liability 0 0 0% 0 0%

School Retirement 0 0 0% 0 0%

Extraordinary Growth Facilities 0 0 0% 0 0%

Special Reserve 0 0 0%

KPERS Spec. Ret. Contribution 192,391 216,722 13% 261,098 20%

Contingency Reserve 0 0 0%

Text Book & Student Material 281 812 189%

Activity Fund 26,710 33,232 24% 0 -100%

Bond and Interest #1 0 0 0% 0 0%


No-Fund Warrant 0 0 0% 0 0%

Special Assessment 0 0 0% 0 0%

Temporary Note 0 0 0% 0 0%

SUBTOTAL 3,904,761 3,856,671 -1% 4,185,507 9%

Enrollment (FTE)* 487.8 487.0 0% 485.0 0%

Amount per Pupil 8,005 7,919 -1% 8,630 9%

Adult Education 0 0 0% 0 0%

Adult Supplemental Education 0 0 0% 0 0%

Tuition Reimbursement 0 0 0% 0 0%

Special Education Coop 0 0 0% 0 0%

TOTAL 3,904,761 3,856,671 -1% 4,185,507 9%

NOTE: Gifts/Grants includes private grants and grants from nonfederal sources.

Amount per pupil excludes the following funds: Adult Education, Adult Supplemental Education, Special Education Coop

and Tuition Reimbursement.

*Enrollment (FTE) includes the enrollment of the district used for state aid and budget authority, and all other preschool enrollment

and kindergarten students attending full time.

0

500,000

1,000,000

1,500,000

2,000,000

2012-2013 2013-2014 2014-2015

1,872,801 1,846,038 1,865,097

175,735 217,812 210,000

606,090 606,309 728,647

Instruction Expenditures

GeneralSupplemental GeneralSpecial Education

3,600,000

3,700,000

3,800,000

3,900,000

4,000,000

4,100,000

4,200,000

2012-2013 2013-2014 2014-2015

3,904,761 3,856,671

4,185,507



USD# 246

Student Support Expenditures (2100)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 156,400 146,169 -7% 150,500 3%

Federal Funds 0 0 0% 0 0%

Supplemental General 0 0 0% 0 0%

At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%



Capital Outlay 0 0 0% 0 0%

Driver Training 0 0 0% 0 0%







Special Education 0 0 0% 0 0%


Vocational Education 0 0 0% 0 0%






KPERS Spec. Ret. Contribution 12,923 12,287 -5% 15,618 27%



Activity Fund 0 0 0% 0 0%






SUBTOTAL 169,323 158,456 -6% 166,118 5%

Enrollment (FTE)* 487.8 487.0 0% 485.0 0%

Amount per Pupil 347 325 -6% 343 5%





TOTAL 169,323 158,456 -6% 166,118 5%

Amount per Pupil $367 $332 -9% $352 6%






152,000

154,000

156,000

158,000

160,000

162,000

164,000

166,000

168,000

170,000

2012-2013 2013-2014 2014-2015

169,323

158,456

166,118

Student Support Expenditures


USD# 246

Instructional Support Expenditures (2200)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 159,898 168,096 5% 174,250 4%


Supplemental General 96,276 100,326 4% 90,784 -10%

At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%








Professional Development 7,736 2,970 -62% 25,000 742%



Special Education 1,242 395 -68% 5,000 1166%

















SUBTOTAL 277,730 286,133 3% 312,333 9%

Enrollment (FTE)* 487.8 487.0 0% 485.0 0%

Amount per Pupil 569 588 3% 644 10%





TOTAL 277,730 286,133 3% 312,333 9%

Amount per Pupil $569 $588 3% $644 10%






260,000

270,000

280,000

290,000

300,000

310,000

320,000

2012-2013 2013-2014 2014-2015

277,730

286,133

312,333

Instructional Support Expenditures


USD# 246

General Administration Expenditures (2300)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 302,539 306,270 1% 322,000 5%


Supplemental General 0 34 0% 0 -100%

At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%















Special Liability Expense 0 0 0% 0 0%













SUBTOTAL 318,177 321,286 1% 339,795 6%

Enrollment (FTE)* 487.8 487.0 0% 485.0 0%






TOTAL 318,177 321,286 1% 339,795 6%






305,000

310,000

315,000

320,000

325,000

330,000

335,000

340,000

2012-2013 2013-2014 2014-2015

318,177

321,286

339,795

General Administration Expenditures


USD# 246

School Administration Expenditures (2400)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 329,832 330,602 0% 337,000 2%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%















Special Liability Expense 0 0 0% 0 0%













SUBTOTAL 352,658 355,758 1% 366,370 3%

Enrollment (FTE)* 487.8 487.0 0% 485.0 0%






TOTAL 352,658 355,758 1% 366,370 3%






345,000

350,000

355,000

360,000

365,000

370,000

2012-2013 2013-2014 2014-2015

352,658

355,758

366,370

School Administration Expenditures


USD# 246

Central Services Expenditures (2500)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 0 0 0% 0 0%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%



















KPERS Spec. Ret. Contribution 0 0 0% 0 0%




Bond & Interest #1 0 0 0% 0 0%

Bond & Interest #2 0 0 0% 0 0%




SUBTOTAL 0 0 0% 0 0%

Enrollment (FTE)* 487.8 487.0 0% 485.0 0%






TOTAL 0 0 0% 0 0%






0

0

0

0

0

1

1

1

1

1

1

2012-2013 2013-2014 2014-2015

0 0 0

Central Services Expenditures


USD# 246

Operations and Maintenance Expenditures (2600)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 299,850 285,942 -5% 287,000 0%


Supplemental General 261,715 226,082 -14% 240,000 6%

At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%



Capital Outlay 19,541 29,551 51% 75,000 154%

Driver Training 432 551 28% 2,000 263%



Food Service 7,101 1,876 -74% 2,000 7%













Contingency Reserve 10,002 23,690 137%








SUBTOTAL 617,004 590,228 -4% 631,760 7%

Enrollment (FTE)* 487.8 487.0 0% 485.0 0%

Amount per Pupil 1,265 1,212 -4% 1,303 7%





TOTAL 617,004 590,228 -4% 631,760 7%






560,000

570,000

580,000

590,000

600,000

610,000

620,000

630,000

640,000

2012-2013 2013-2014 2014-2015

617,004

590,228

631,760

Operations and Maintenance Expenditures


USD# 246

Transportation Expenditures (2700)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 192,965 178,698 -7% 186,850 5%

Federal Funds 267 0 -100% 0 0%


At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%



Capital Outlay 40,000 108,658 172% 160,000 47%








Special Education 104,273 81,051 -22% 114,200 41%











Activity Fund 0 0 0%






SUBTOTAL 347,363 377,048 9% 478,161 27%

Enrollment (FTE)* 487.8 487.0 0% 485.0 0%






TOTAL 347,363 377,048 9% 478,161 27%






0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

400,000

450,000

500,000

2012-2013 2013-2014 2014-2015

347,363 377,048

478,161

Transportation Expenditures


USD# 246

Other Support Services Expenditures (2900)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 0 0 0% 0 0%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%





























Enrollment (FTE)* 487.8 487.0 0% 485.0 0%






TOTAL 0 0 0% 0 0%






0

0

0

0

0

1

1

1

1

1

1

2012-2013 2013-2014 2014-2015

0 0 0

Other Support Services Expenditures


USD# 246

Food Services Expenditures (3100)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 0 0 0% 0 0%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%







Food Service 433,395 408,887 -6% 459,000 12%





















SUBTOTAL 447,908 423,357 -5% 476,500 13%

Enrollment (FTE)* 487.8 487.0 0% 485.0 0%

Amount per Pupil 918 869 -5% 982 13%





TOTAL 447,908 423,357 -5% 476,500 13%






390,000

400,000

410,000

420,000

430,000

440,000

450,000

460,000

470,000

480,000

2012-2013 2013-2014 2014-2015

447,908

423,357

476,500

Food Service Expenditures


USD# 246

Community Services Operations (3300)

% % chart and graph checked

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 0 0 0% 0 0%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%





























Enrollment (FTE)* 487.8 487.0 0% 485.0 0%






TOTAL 0 0 0% 0 0%






0

0

0

0

0

1

1

1

1

1

1

2012-2013 2013-2014 2014-2015

0 0 0

Community Services Operations (3300)


USD# 246

Capital Improvements Expenditures (4000)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 0 0 0% 0 0%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%



Capital Outlay 41,652 46,713 12% 350,000 649%

























SUBTOTAL 41,652 46,713 12% 350,000 649%

Enrollment (FTE)* 487.8 487.0 0% 485.0 0%






TOTAL 41,652 46,713 12% 350,000 649%






0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

2012-2013 2013-2014 2014-2015

41,652 46,713

350,000

Capital Improvements (4000)


USD# 246

Debt Services Expenditures (5100)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 0 0 0% 0 0%



At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%























Bond and Interest #1 336,361 337,668 0% 340,118 1%





SUBTOTAL 336,361 337,668 0% 340,118 1%

Enrollment (FTE)* 487.8 487.0 0% 485.0 0%






TOTAL 336,361 337,668 0% 340,118 1%






334,000

335,000

336,000

337,000

338,000

339,000

340,000

341,000

2012-2013 2013-2014 2014-2015

336,361

337,668

340,118

Deb Services (5100)


USD# 246

Transfers (5200)

% %

2012-2013 2013-2014 inc/ 2014-2015 inc/


General 776,279 775,934 0% 735,000 -5%


Supplemental General 806,274 795,746 -1% 851,000 7%

At Risk (4yr Old) 0 0 0% 0 0%

At Risk (K-12) 0 0 0% 0 0%



Capital Outlay

















Contingency Reserve 0 0 0% 0 0%

Text Book & Student Material 0 0 0% 0 0%







SUBTOTAL 1,582,553 1,571,680 -1% 1,586,000 1%

Enrollment (FTE)* 487.8 487.0 0% 485.0 0%

Amount per Pupil 3,244 3,227 -1% 3,270 1%





TOTAL 1,582,553 1,571,680 -1% 1,586,000 1%






1,560,000

1,565,000

1,570,000

1,575,000

1,580,000

1,585,000

1,590,000

2012-2013 2013-2014 2014-2015

1,582,553

1,571,680

1,586,000

Transfers (5200)


USD# 246

Miscellaneous Information

Unencumbered Cash Balance by Fund

July 1, 2012 July 1, 2013 July 1, 2014

General 0 0 0

Federal Funds 0 0 -251

Supplemental General 60,869 46,694 70,737

At Risk (4yr Old) 0 0 0

At Risk (K-12) 17,500 17,500 17,500

Bilingual Education 0 0 0

Virtual Education 0 0 0

Capital Outlay 869,714 858,889 859,531

Driver Training 19,446 20,514 26,629

Declining Enrollment 0 0 0

Extraordinary School Program 0 0 0

Food Service 146,444 146,656 118,883

Professional Development 55,942 48,206 45,316

Parent Education Program 0 0 0

Summer School 0 0 0

Special Education 358,894 373,556 374,035

Cost of Living 0 0 0

Vocational Education 0 1,000 616

Gifts/Grants 0 0 0

Special Liability 0 0 0

School Retirement 0 0 0

Extraordinary Growth Facilities 0 0 0

Special Reserve 0 0 0

KPERS Spec. Ret. Contribution 0 0 0

Contingency Reserve 357,050 367,048 368,358

Text Book & Student Material 25,149 24,968 33,354

Activity Fund 10,284 12,335 10,080

Bond and Interest #1 475,018 443,905 412,562

Bond and Interest #2 0 0 0

No Fund Warrant 0 0 0

Special Assessment 0 0 0

Temporary Note 0 0 0

SUBTOTAL 2,396,310 2,361,271 2,337,350

Enrollment (FTE)* 487.8 487.0 485.0

Amount per Pupil 4,912 4,849 4,819

Adult Education 0 0 0

Adult Supplemental Education 0 0 0

Tuition Reimbursement 0 0 0

Special Education Coop 0 0 0

TOTAL 2,396,310 2,361,271 2,337,350






0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

July 1, 2012 July 1, 2013 July 1, 2014

2,396,310 2,361,271 2,337,350

Unencumbered Cash Balances by Fund


USD# 246

Reserve Funds

Unencumbered Cash Balance

July 1, 2012 July 1, 2013 July 1, 2014

Special Reserve 0 0 0

TOTAL OTHER 0 0 0

Amount per Pupil $0 $0 $0

*School districts are authorized by law to self insure rather than purchase insurance for the following categories: Worker's Comp,

Health Insurance, Life Insurance, Property and Casualty (Risk Management) and Disability Income Insurance. Monies are placed

in the Self Insured Fund to pay for claims which may arise from the categories listed above.

0

0

0

0

0

1

1

1

1

1

1

July 1, 2012 July 1, 2013 July 1, 2014

0 0 0

Unencumbered Cash Balances by Fund (Reserve Funds Only)


USD# 246

2010-2011 2011-2012 % 2012-2013 % 2013-2014 % 2014-2015 %

Actual Actual inc/ Actual inc/ Actual inc/ Budget inc/

dec dec dec dec

Enrollment (FTE)* 537.5 487.8 -9% 462.0 -5% 477.5 3% 472.0 -1%

Enrollment (FTE)** 555.5 537.5 -3% 487.8 -9% 487.0 0% 485.0 0%

Number of Students -

Free Meals 292 282 -3% 296 5% 304 3% 310 2%

Number of Students -

Reduced Meals 72 61 -15% 49 -20% 46 -6% 180 291%

*FTE for state aid and budget authority purposes for general fund (excludes 4 yr old at-risk).

** FTE includes 9/20 enrollment used for state aid purposes and adding the additional FTE for preschool programs, headstart, and all-day

kindergarten. For example, preschool students attending half days on September 20th would be counted as .5 FTE. Kindergarten

students attending full time every day would be counted as 1.0 FTE.

Enrollment Information

440.0

460.0

480.0

500.0

520.0

540.0

560.0

2010-2011 2011-2012 2012-2013 2013-2014 2014-2015

555.5

537.5

487.8 487.0 485.0

Enrollment (FTE)** Used for Calculating "Amount per Pupil"

0

50

100

150

200

250

300

350

2010-2011 2011-2012 2012-2013 2013-2014 2014-2015

292 282 296 304 310

72 61 49 46

180

Low Income Students

Free Meals

Reduced Meals

420.0

440.0

460.0

480.0

500.0

520.0

540.0

2010-2011 2011-2012 2012-2013 2013-2014 2014-2015

537.5

487.8

462.0

477.5 472.0

FTE Enrollment for Budget Authority


USD# 246

Miscellaneous Information

Mill Rates by Fund

2012-2013 2013-2014 2014-2015

Actual Actual Budget

General 20.000 20.000 20.000

Supplemental General 28.906 31.450 11.992

Adult Education 0.000 0.000 0.000

Capital Outlay 0.000 0.000 0.000

Declining Enrollment 0.000 0.000 0.000

Cost of Living 0.000 0.000 0.000

Special Liability 0.000 0.000 0.000

School Retirement 0.000 0.000 0.000

Extraordinary Growth Facilities 0.000 0.000 0.000

Bond and Interest #1 5.632 5.885 17.774

Bond and Interest #2 0.000 0.000 0.000

No Fund Warrant 0.000 0.000 0.000

Special Assessment 0.000 0.000 0.000

Temporary Note 0.000 0.000 0.000

TOTAL USD 54.538 57.335 49.766

Historical Museum 0.000 0.000 0.000

Public Library Board 0.000 0.000 0.000

Public Library Brd & Emp Benf 0.000 0.000 0.000

Recreation Commission 0.000 0.000 0.000

Rec Comm Employee Bnfts 0.000 0.000 0.000

TOTAL OTHER 0.000 0.000 0.000

0.000

10.000

20.000

30.000

40.000

50.000

60.000

70.000

80.000

2012-2013 2013-2014 2014-2015

54.538 57.335

49.766

Total USD Mill Rates

General 40%

Supplemental General 24%

Bond and Interest #1 36%

2014-15 Miscellaneous Information Mill Rates by Fund (Total USD)

General

Supplemental General

Adult Education

Capital Outlay

Special Liability

School Retirement

Declining Enrollment

Cost of Living

Bond and Interest #1

Bond and Interest #2

Extraordinary Growth Facilities

No Fund Warrant

Special Assessment

Temporary Note


USD# 246

Other Information

2012-2013 2013-2014 2014-2015

Actual Actual Budget

Assessed Valuation $16,644,473 $16,963,599 $18,057,436

Bonded Indebtedness $3,559,452 $3,289,774 $3,042,118

$15,500,000

$16,000,000

$16,500,000

$17,000,000

$17,500,000

$18,000,000

$18,500,000

2012-2013 2013-2014 2014-2015

$16,644,473

$16,963,599

$18,057,436

Assessed Valuation

$2,700,000

$2,800,000

$2,900,000

$3,000,000

$3,100,000

$3,200,000

$3,300,000

$3,400,000

$3,500,000

$3,600,000

2012-2013 2013-2014 2014-2015

$3,559,452

$3,289,774

$3,042,118

Bonded Indebtedness


USD 246

2014-15 Estimated Sources of Revenue--2014-15 Estimated

Amount July 1, 2014 State Federal Local July 1, 2015

Fund Budgeted Cash Balance Interest Transfers Other Cash Balance

General 4,057,697 0 4,057,697 0 0 0 XXXXXXXX

Supplemental General 1,391,784 70,737 973,414 347,633 XXXXXXXX

Adult Education 0 0 0 0 0 0 0 0

At Risk (4yr Old) 35,000 0 0 0 35,000 0 0

Adult Supplemental Education 0 0 0 0 0 0

At Risk (K-12) 712,500 17,500 0 0 690,000 5,000 0

Bilingual Education 0 0 0 0 0 0 0

Virtual Education 0 0 0 0 0 0

Capital Outlay 735,000 859,531 0 0 0 0 0 124,531

Driver Training 14,400 26,629 2,550 0 0 0 0 14,779

Declining Enrollment 0 0 0 0 XXXXXXXX

Extraordinary School Program 0 0 0 0 0 0 0

Food Service 461,000 118,883 2,642 236,240 0 65,000 77,717 39,482

Professional Development 25,000 45,316 0 0 0 0 20,316

Parent Education Program 0 0 0 0 0 0 0 0

Summer School 0 0 0 0 0 0 0

Special Education 847,847 374,035 0 0 0 791,000 0 317,188

Vocational Education 11,016 616 5,400 0 0 5,000 0 0

Special Liability Expense Fund 0 0 0 0 0

Special Reserve Fund 0 XXXXXXXX

Gifts and Grants 0 0 0 0

Textbook & Student Materials Revolving 33,354 XXXXXXXX

School Retirement 0 0 0 0 0

Extraordinary Growth Facilities 0 0 0 0 XXXXXXXXX

KPERS Special Retirement Contribution 401,551 0 401,551 XXXXXXXXX

Contingency Reserve 368,358 XXXXXXXXX

Activity Funds 10,080 XXXXXXXXX

Tuition Reimbursement 0 0 0 0 0

Bond and Interest #1 340,118 412,562 190,410 0 0 300,439 563,293

Bond and Interest #2 0 0 0 0 0 0 0

No Fund Warrant 0 0 0 0

Special Assessment 0 0 0 0

Temporary Note 0 0 0 0 0

Coop Special Education 0 0 0 0 0 0 0

Federal Funds 199,749 -251 xxxxxxxxxxx 200,000 xxxxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxxx 0

Cost of Living 0 0 xxxxxxxxxxx xxxxxxxxxxx xxxxxxxxxxxx 0 0 XXXXXXXXX

SUBTOTAL 9,232,662 2,337,350 5,633,664 436,240 0 1,586,000 730,789 1,079,589

Less Transfers 1,586,000

TOTAL Budget Expenditures $7,646,662

2012-2013 2013-2014 2014-2015

State Revenues 5,027,500 4,911,571 5,633,664

Federal Revenues 510,586 450,614 436,240

Local Revenues 2,822,365 2,938,892 2,316,789

Total Revenues 8,360,451 8,301,077 8,386,693

Revenues Per Pupil 17,139 17,045 17,292

Sources of Revenue and Proposed Budget for 2014-15

Sources of Revenue - - State, Federal, Local

USD 246 - Northeast - Summary

0500,000

1,000,0001,500,0002,000,0002,500,0003,000,0003,500,0004,000,0004,500,000

Summary of Total Expenditures by Function (All Funds)

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000

General and Supplemental General Fund Expenditures by Function

3,650,000

3,700,000

3,750,000

3,800,000

3,850,000

3,900,000

3,950,000

4,000,000

4,050,000

4,100,000

4,150,000

4,200,000

2012-2013 2013-2014 2014-2015


420.0

440.0

460.0

480.0

500.0

520.0

540.0

2010-2011 2011-2012 2012-2013 2013-2014 2014-2015

FTE Enrollment for Budget Authority

0.0002.0004.0006.0008.000

10.00012.00014.00016.00018.00020.000

2014-2015 Mill Levies by Fund

010,00020,00030,00040,00050,00060,00070,00080,00090,000

Average Salary

0.000

10.000

20.000

30.000

40.000

50.000

60.000

70.000

80.000

2012-2013 2013-2014 2014-2015

Total USD Mill Rates

0

2,000

4,000

6,000

8,000

10,000

12,000

14,000

16,000

Amount Per Pupil By Function (All Funds)

Intentionally left blank

usd 246 – northeast finance/budget/budget...usd# 246 summary of total expenditures by function...

Documents